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본문검색 결과만 보기
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The Study on the Best Structure of Negotiation.Investment into China - Focused on the Joint Venture in terms of Tax Efficiency -
Choi. Chang-Hwan, Kim. Tae-In 한국통상정보학회 통상정보연구 18 Pages
한국통상정보학회 통상정보연구 2008, Vol.10 No.2 373-390 (18 pages)
본 논문은 국내세법, 한 중 조세협약, 중국세법을 근거하여 특수목적회사(SPC), 사모펀드(PEF) 등의 간접투자 방식과 직접투자 방식에 대한 투자시뮬레이션을 활용하여 최상의 투자형태 협상전략을 제시하였다. 분석결과 중국내 고정사업장이 없는 경우 홍콩과 같은 조세회피지역에 특수목적회사를 설립하여 중국에 투자하는 형태가 직접투자 혹은 국내에 PEF 설립을 통한 투자보다 더 합리적이었다. 더욱이 특수목적회사는 국내의 여러 가지 규제에서 벗어나 자유로운 펀드운용과 새로운 투자추진시 국내과실 송금 처리절차를 거치지... -
Effects of pelvic stability on instep shooting speed and accuracy in junior soccer players
Ha-Rim Sung, Won-Seob Shin 물리치료재활과학회 Physical Therapy Rehabilitation Science 5 Pages
물리치료재활과학회 Physical Therapy Rehabilitation Science 2018, 제 7권 제 2호 6 78-82 (5 pages)
Objective: The purpose of this study was to determine the effect of wearing a pelvic compression belt on ball speed and accuracy in instep shoots of youth soccer players. Design: Randomized cross-over design. Methods: We included 20 male junior soccer players with experience of more than 5 years. Participants were randomly assigned to two conditions: application of a pelvic compression belt and instep shooting or no application. Instep shooting was performed three times at a distance of 20... -
Discriminative validity of the timed up and go test for community ambulation in persons with chronic stroke
Seung Heon An, Dae-Sung Park, Ji Young Lim 물리치료재활과학회 Physical Therapy Rehabilitation Science 6 Pages
물리치료재활과학회 Physical Therapy Rehabilitation Science 2017, 제 6권 제 4호 4 176-181 (6 pages)
Objective: The timed up and go (TUG) test is method used to determine the functional mobility of persons with stroke. Its reliability, validity, reaction rate, fall prediction, and psychological characteristics concerning ambulation ability have been validated. However, the relationship between TUG performance and community ambulation ability is unclear. The purpose of this study was to investigate whether the TUG performance time could indicate community ambulation levels (CAL) differentially... -
The effect of Schroth’s three-dimensional exercises in combination with respiratory muscle exercise on Cobb’s angle and pulmonary function in patients with idiopathic scoliosis
Min-Jae Kim, Dae-Sung Park 물리치료재활과학회 Physical Therapy Rehabilitation Science 7 Pages
물리치료재활과학회 Physical Therapy Rehabilitation Science 2017, 제 6권 제 3호 2 113-119 (7 pages)
Objective: The objective of this study was to investigate the effects of Schroth’s three-dimensional exercises in combination with respiratory muscle exercise (SERME) on Cobb’s angle and functional movement screen (FMS). Design: Randomized controlled trial. Methods: Fifteen subjects with scoliosis were randomly assigned to two groups. Eight subjects were assigned to the experimental group and seven subjects were assigned to the control group. The experimental group underwent SERME using... -
The effects of water-based exercise on postural control in children with spastic cerebral palsy
Kyung Ho Kim, Hwa Kyung Shin 물리치료재활과학회 Physical Therapy Rehabilitation Science 6 Pages
물리치료재활과학회 Physical Therapy Rehabilitation Science 2017, 제 6권 제 2호 5 77-82 (6 pages)
Objective: Swimming and water-based exercise (WE) programs can provide vigorous physical activity in a fun and a motivating environment. The properties of water, may make it easier for children with cerebral palsy (CP) to move and to participate in an WE program. The aims of this study was to evaluate the effect of WEs on postural control in children with spastic CP. Design: Quasi-experimental design (one group pretest-posttest design). Methods: Twenty preschoolers with spastic CP participated... -
Changes in muscle activity of the abdominal muscles according to exercise method and speed during dead bug exercise
Byeong-Gwon Yun, Seung-Joo Lee, Hyun-Jeong So, Won-Seob Shin 물리치료재활과학회 Physical Therapy Rehabilitation Science 6 Pages
물리치료재활과학회 Physical Therapy Rehabilitation Science 2017, 제 6권 제 1호 1 1-6 (6 pages)
Objective: There are many types of exercises with upper and lower-limb action for activation of abdominal muscles for trunk stabilization. A comparison of the different exercise methods been very useful to enhance the result from the exercise for treatment. The purpose of this study was to investigate through surface electromyography (EMG) the changes in abdominal muscle activity during the performance of three different dead-bug exercise methods performed at three different speeds. Design:... -
Effects of kinesio taping on the gait parameters of children with cerebral palsy
Sun-Hye Jung, Sun-Hae Song, Da-Rye Kim, Seul-Gi Kim, Ye-Jin Park, Yeon-Jung Son, Gyu-Chang Lee 물리치료재활과학회 Physical Therapy Rehabilitation Science 5 Pages
물리치료재활과학회 Physical Therapy Rehabilitation Science 2016, 제 5권 제 4호 7 205-209 (5 pages)
Objective: Children with spastic diplegic cerebral palsy show weakness especially in the lower-extremity rather than upper-extremity muscles and display characteristics such as asymmetric alignment, deficits in postural control or balance ability, and slow walking speed. Various therapeutic interventions are applied to children with cerebral palsy, of which taping is widely used in the field of rehabilitation, however, there are few studies of the effects of kinesio taping on gait patterns of... -
Electromyographic analysis according to shoe weight during ambulation
Eun-sang Lee, Byung-hoon Lee, Ju-chul Cho, Yong-woo Lee, Seung-won Lee 물리치료재활과학회 Physical Therapy Rehabilitation Science 6 Pages
물리치료재활과학회 Physical Therapy Rehabilitation Science 2015, 제 4권 제 2호 9 115-120 (6 pages)
Objective: To examine the effects of different shoe weights on lower leg muscle fatigue when walking by electromyographic(EMG) analysis due to the most effective weight for loading not being established. Design: Cross-sectional study. Methods: Thirty healthy university students (15 male, 15 female) were enrolled and randomly assigned into three conditions, which included wearing athletic shoes with an addition of 300 g, 500 g, and 1,000 g weights respectively. Prior to walking, all subjects were... -
Students’ attitudes toward online learning during the pandemic era -focusing on practice courses at a university of education
Lee Yun-Jung 경인교육대학교 교육연구원 The Journal of Education 18 Pages
경인교육대학교 교육연구원 The Journal of Education 2020, Vol.3 No.2 4 59-76 (18 pages)
Through a survey conducted among 64 students at a Gyeongin university of education during the COVID-19 pandemic, this research explores students’ attitude toward online learning, compares them with previous research outcomes, invites student suggestions for better learning, and analyzes their responses to find any intrinsic structure of learning performance. In a similar way to previous research, this study produces the pros (strength) and cons (weakness) of online education as follows. First,... -
Effects of chelated Zn/Cu/Mn on redox status, immune responses and hoof health in lactating Holstein cows
Xue-Jun Zhao, Zhong-Peng Li, Jun-Hong Wang, Xiang-Ming Xing, Zhen-Yong Wang, Lin Wang, Zhong-Hua Wang 대한수의학회 Journal of Veterinary Science 8 Pages
대한수의학회 Journal of Veterinary Science 2015, 제 16권 제 4호 7 439-446 (8 pages)
To evaluate the effects of chelated Zn/Cu/Mn on redox status, immune responses and hoof health in lactating Holstein cows, 48 head in early lactation were divided into healthy or lame groups according to their gait score. Cows were fed the same amount of Zn/Cu/Mn as sulfate salts or in chelated forms for 180 days, and foot-and-mouth disease (FMD) vaccine was injected at day 90. The results showed that lame cows had lower antioxidant function, serum Zn/Mn levels, hair Cu levels, and hoof... -
Effect of serum-derived albumin scaffold and canine adipose tissue-derived mesenchymal stem cells on osteogenesis in canine segmental bone defect model
Daeyoung Yoon, Byung-Jae Kang, Yongsun Kim, Seung Hoon Lee, Daeun Rhew, Wan Hee Kim, Oh-Kyeong Kweon 대한수의학회 Journal of Veterinary Science 8 Pages
대한수의학회 Journal of Veterinary Science 2015, 제 16권 제 4호 2 397-404 (8 pages)
Composite biological and synthetic grafts with progenitor cells offer an alternative approach to auto- or allografts for fracture repair. This study was conducted to evaluate osteogenesis of autologous serum-derived albumin (ASA) scaffolds seeded with canine adipose tissue-derived mesenchymal stem cells (Ad-MSCs) in a canine segmental bone defect model. ASA scaffold was prepared with canine serum using cross-linking and freeze-drying procedures. Beta-tricalcium phosphate (β-TCP) was mixed at... -
Retrospective surveillance of metabolic parameters affecting reproductive performance of Japanese Black breeding cows
Urara Watanabe, Mitsuhiro Takagi*, Osamu Yamato, Takeshige Otoi, Koji Okamoto 대한수의학회 Journal of Veterinary Science 6 Pages
대한수의학회 Journal of Veterinary Science 2014, 제 15권 제 2호 15 283-288 (6 pages)
This retrospective study was conducted to confirm the relationship between pre- and postpartum metabolic parameters and postpartum reproductive performance and to clarify seasonal characteristics of the metabolic parameters by using our metabolic profile test (MPT) database of Japanese Black breeding herds. In evaluation 1, MPT databases of blood samples from multiparous cows collected prepartum and postpartum were divided into two groups according to calving interval, and each MPT parameter was... -
Characterization and clinical application of mesenchymal stem cells from equine umbilical cord blood
Jun-Gu Kang, Sang-Bum Park, Min-Soo Seo, Hyung-Sik Kim, Joon-Seok Chae, Kyung-Sun Kang 대한수의학회 Journal of Veterinary Science 5 Pages
대한수의학회 Journal of Veterinary Science 2013, 제 14권 제 3호 18 367-371 (5 pages)
Tendinitis of the superficial digital flexor tendon (SDFT) is a significant cause of lameness in horses; however, recent studies have shown that stem cells could be useful in veterinary regenerative medicine. Therefore, we isolated and characterized equine umbilical cord blood mesenchymal stem cells (eUCB-MSCs) from equine umbilical cord blood obtained from thoroughbred mares during the foaling period. Horses that had tendinitis of the SDFT were treated with eUCB-MSCs to confirm the therapeutic... -
Cone beam computed tomography and intraoral radiography for diagnosis of dental abnormalities in dogs and cats
Marcello R. Roza*, Luiz Antonio F. Silva, Mauricio Barriviera, Alessandro L. Januário, Ana Cristina B. Bezerra, Maria Clori 대한수의학회 Journal of Veterinary Science 6 Pages
대한수의학회 Journal of Veterinary Science 2011, 제 12권 제 4호 12 387-392 (6 pages)
The development of veterinary dentistry has substantially improved the ability to diagnose canine and feline dental abnormalities. Consequently, examinations previously performed only on humans are now available for small animals, thus improving the diagnostic quality. This has increased the need for technical qualification of veterinary professionals and increased technological investments. This study evaluated the use of cone beam computed tomography and intraoral radiography as complementary... -
THE INFLUENCE OF STABILIZATION SPLINT ON CONDYLAR POSITION AND CRANIOFACIAL MORPHOLOGY
Young Jooh Yoon, Kwang Won Kim 대한치과교정학회 The Korean Journal of Orthodontics 14 Pages
대한치과교정학회 The Korean Journal of Orthodontics 1995, 제 25권 제 6호 3 675-688 (14 pages)
discrepancy. The normal occlusion group consisted of 80 subjects who had well-balanced faces and good occlusions with acceptable Class I molar relationship. They had not been treated orthodontic ally and had no signs or symptoms of temporomandibular joint dysfunction. 71 malocclusion patients enrolled for orthodontic treatment at the Department of Orthodontics, College of Dentistry, Chosun University comprised the malocclusion group, little variation of growth factor by the second molar eruption... -
하악 전돌증 환자의 구내 하악골 상행지 골절단술전후의 하악골 운동양상 및 저작근 근전도 변화에 관한 연구
박영철(Young-Chel Park), 황충주(Chung-Ju Hwang), 유형석(Hyung-Seog Yu), 한희경(Hee-Kyung Han) 대한치과교정학회 The Korean Journal of Orthodontics 14 Pages
대한치과교정학회 The Korean Journal of Orthodontics 1997, 제 27권 제 2호 10 283-296 (14 pages)
악구강계는 측두하악관절, 근육신경계, 치아, 그리고 지지조직의 복합적구성체로 되어있어 다양한 구조를 이루고 있으며, 밀접한 생리적 관계를 유지하고 있다. 특히 하악은 저작근을 보함한 여러 근육들을 운동원으로 하여 각종 기능을 수행하고 있으며, 이들 근기능의 활성도는 치근막을 비롯한 악관절과 근육등의 여러가지 형태의 수용기를 거쳐 말초신경계와 중추신경계의 복잡한 경로와 지전에 의해서 조절되어지는데, 교정치료, 특히 교정을 동반한 악교정 수술시에 는 이러한 악구강계의 변화와 구강내 여러감각 수용기의 변화,...
